Address https://gelex.eu/eli/EU/decision/2017/2014@2017-11-08/en

Contents

1. Preamble
2. 1. Article 1
   2. Article 2
3. ANNEX
4. ANNEX
5. Decision: 55 Budget Item: 05040501

THE EUROPEAN COMMISSION,

Having regard to the Treaty on the Functioning of the European Union,

Having regard to Regulation (EU) No 1306/2013 of 17 December 2013 on the financing, management and monitoring of the common agricultural policy and repealing Council Regulations (EEC) No 352/78, (EC) No 165/94, (EC) No 2799/98, (EC) No 814/2000, (EC) No 1290/2005 and (EC) No 485/2008, and in particular Article 52 thereof,

After consulting the Committee on the Agricultural Funds,

Whereas:

(1) In accordance with Article 31 of Council Regulation (EC) No 1290/2005 and as from 1 January 2015 in accordance with Article 52 of Regulation (EU) No 1306/2013, the Commission is to carry out the necessary verifications, communicate to the Member States the results of those verifications, take note of the comments of the Member States, initiate a bilateral discussion so that an agreement may be reached with the Member States in question, and formally communicate its conclusions to them.

(2) The Member States have had an opportunity to request the launch of a conciliation procedure. That opportunity has been used in some cases and the reports issued on the outcome have been examined by the Commission.

(3) In accordance with Regulation (EU) No 1306/2013, only agricultural expenditure which has been incurred in a way that has not infringed Union law may be financed.

(4) In the light of the verifications carried out, the outcome of the bilateral discussions and the conciliation procedures, part of the expenditure declared by the Member States does not fulfil this requirement and cannot, therefore, be financed under the EAGF and the EAFRD.

(5) The amounts that are not recognised as being chargeable to the EAGF and the EAFRD should be indicated. Those amounts do not relate to expenditure incurred more than 24 months before the Commission's written notification of the results of the verifications to the Member States.

(6) The amounts excluded from Union financing by the present Decision should also take into account any reductions or suspensions in accordance with Article 41 of Regulation (EU) No 1306/2013 due to the fact that such reductions or suspensions are of a provisional nature and without prejudice to decisions taken pursuant to Articles 51 or 52 of that Regulation.

(7) As regards the cases covered by this decision, the assessment of the amounts to be excluded on grounds of non-compliance with Union law was notified by the Commission to the Member States in a summary report on the subject.

(8) This Decision is without prejudice to any financial conclusions that the Commission may draw from the judgments of the Court of Justice of the European Union in cases pending on 1 September 2017,

HAS ADOPTED THIS DECISION:

Article 1

The amounts set out in the Annex and related to expenditure incurred by the Member States' accredited paying agencies and declared under the EAGF or the EAFRD shall be excluded from Union financing.

Article 2

This Decision is addressed to the Kingdom of Belgium, the Republic of Bulgaria, the Czech Republic, the Federal Republic of Germany, Ireland, the Hellenic Republic, the Kingdom of Spain, the French Republic, Republic of Croatia, the Italian Republic, the Republic of Latvia, the Republic of Lithuania, the Grand Duchy of Luxembourg, the Kingdom of the Netherlands, the Republic of Poland, the Portuguese Republic, Romania, the Slovak Republic, the Republic of Finland, the Kingdom of Sweden, and the United Kingdom of Great Britain and Northern Ireland.

Done at Brussels, 8 November 2017. For the Commission Phil Hogan Member of the Commission

ANNEX

ANNEX

Decision: 55 Budget Item: 05040501

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BG Rural Development EAFRD Investment — private beneficiaries 2014 Financial effect of Decision C(2015)4085 which reduced the interim payments related to the expenditure made in the period between 1 July 2014 and 31 December 2014. ONE OFF EUR 724824,25 0,00 724824,25 Rural Development EAFRD Investment — private beneficiaries 2015 Financial effect of Decision C(2015)4085 which reduced the interim payments related to the expenditure made in the period between 1 July 2014 and 31 December 2014. ONE OFF EUR 485042,74 0,00 485042,74 Rural Development EAFRD Investment — private beneficiaries 2015 Financial effect of Decision C(2015)5692 which partially suspended the interim payments related to the expenditure made in the period between 1 January 2015 and 31 March 2015. ONE OFF EUR 434253,44 0,00 434253,44 Total BG: EUR 1644120,43 0,00 1644120,43 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Rural Development EAFRD Investment — public beneficiaries 2014 Reimbursement of amounts already credited to the Fund ONE OFF EUR 2606,53 0,00 2606,53 Total DE: EUR 2606,53 0,00 2606,53 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2009 Reimbursement following judgment in case T-112/15 FLAT RATE 5,00 % EUR 5007867,36 2318055,75 2689811,61 Total GR: EUR 5007867,36 2318055,75 2689811,61 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Certification 2010 Reimbursement to the Fund part of the recovered debts ONE OFF EUR 24776,09 0,00 24776,09 Total PL: EUR 24776,09 0,00 24776,09 Currency Amount Deductions Financial Impact EUR 6679370,41 2318055,75 4361314,66

Budget Item: 05070107

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Decoupled Direct Aids 2010 Reimbursement following judgment in case T-143/15 ONE OFF EUR 1866977,31 0,00 1866977,31 Total ES: EUR 1866977,31 0,00 1866977,31 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GR Decoupled Direct Aids 2015 Claim year 2014: weakness in the definition of eligible permanent pasture FLAT RATE 5,00 % EUR – 18583893,42 – 6101337,74 – 12482555,68 Decoupled Direct Aids 2015 Financial effect of decision C(2014)8997 FLAT RATE 0,85 % EUR 15774333,24 0,00 15774333,24 Total GR: EUR – 2809560,18 – 6101337,74 3291777,56 Currency Amount Deductions Financial Impact EUR – 942582,87 – 6101337,74 5158754,87

Budget Item: 6701

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Certification 2015 Random errors EAGF IACS ONE OFF EUR – 151,23 – 0,30 – 150,93 Certification 2015 Random errors EAGF non-IACS ONE OFF EUR – 2946,93 0,00 – 2946,93 Total BE: EUR – 3098,16 – 0,30 – 3097,86 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Cross Compliance 2016 animals missing 2 tags ONE OFF EUR – 141428,68 0,00 – 141428,68 Total DE: EUR – 141428,68 0,00 – 141428,68 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Scrutiny of transactions 2015 Irreguliarities found by the Certification Body for which no actions were taken by the Paying Agency. ONE OFF EUR – 298854,63 0,00 – 298854,63 Certification 2015 Substantive testing from Clearance of Accounts ONE OFF EUR – 56056,60 0,00 – 56056,60 Reimbursement of direct aids in relation to financial discipline 2015 Substantive testing from financial clearance 2015 ONE OFF EUR – 495,84 0,00 – 495,84 Total ES: EUR – 355407,07 0,00 – 355407,07 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FI Cross Compliance 2014 Deficient checks for SMR 4 and animal welfare in CY 2013 Direct aid FLAT RATE 2,00 % EUR – 1038579,96 0,00 – 1038579,96 Cross Compliance 2015 Incorrect application of repetition and tolerance for animal identification, CY 2014 ONE OFF EUR – 4663,95 0,00 – 4663,95 Cross Compliance 2016 Incorrect application of repetition and tolerance for animal identification, CY 2015 ONE OFF EUR – 34994,74 0,00 – 34994,74 Cross Compliance 2015 weakness in animal welfare checks CY 2014 FLAT RATE 2,00 % EUR – 500065,51 0,00 – 500065,51 Cross Compliance 2016 Weakness in checks of animal welfare CY 2015 FLAT RATE 2,00 % EUR – 808590,57 0,00 – 808590,57 Total FI: EUR – 2386894,73 0,00 – 2386894,73 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Certification 2014 administrative management and control weakness ONE OFF EUR – 4263667,16 – 30723,67 – 4232943,49 Cross Compliance 2014 Amount included in the annual declaration not properly justified ONE OFF EUR – 2579,11 0,00 – 2579,11 Cross Compliance 2015 Amount included in the annual declaration not properly justified ONE OFF EUR – 52039,55 0,00 – 52039,55 Certification 2015 Cancelled debt cases not to be charged to the Funds ONE OFF EUR – 83018,34 0,00 – 83018,34 Decoupled Direct Aids 2014 Control system gravely deficient Corse — Claim year 2013 FLAT RATE 100,00 % EUR – 15083295,06 0,00 – 15083295,06 Decoupled Direct Aids 2015 Control system gravely deficient Corse — Claim year 2013 FLAT RATE 100,00 % EUR – 7869,63 0,00 – 7869,63 Decoupled Direct Aids 2015 Control system gravely deficient Corse — Claim year 2014 FLAT RATE 100,00 % EUR – 13882780,77 0,00 – 13882780,77 Decoupled Direct Aids 2014 Deficiencies in the LPIS (non-conformity, landscape features, payments and sanctions) — Claim year 2013 ONE OFF EUR – 12489249,95 0,00 – 12489249,95 Decoupled Direct Aids 2015 Deficiencies in the LPIS (non-conformity, landscape features, payments and sanctions) — Claim year 2014 ONE OFF EUR – 16147005,17 0,00 – 16147005,17 Decoupled Direct Aids 2014 Determination of ineligible areas (landes et parcours) — Claim year 2013 FLAT RATE 10,00 % EUR – 17694014,76 0,00 – 17694014,76 Decoupled Direct Aids 2014 Determination of ineligible areas (landes et parcours) — Claim year 2013 FLAT RATE 25,00 % EUR – 11620153,70 0,00 – 11620153,70 Decoupled Direct Aids 2015 Determination of ineligible areas (landes et parcours) — Claim year 2014 FLAT RATE 10,00 % EUR – 18969206,75 0,00 – 18969206,75 Decoupled Direct Aids 2015 Determination of ineligible areas (landes et parcours) — Claim year 2014 FLAT RATE 25,00 % EUR – 11545441,76 0,00 – 11545441,76 Certification 2015 Error detected in the Annex III tables ONE OFF EUR – 1973,85 0,00 – 1973,85 Certification 2015 Known error for EAGF coming from the substantive testings ONE OFF EUR – 10700,41 0,00 – 10700,41 Certification 2015 Old debt cases potentially not recoverable ONE OFF EUR – 2857310,39 0,00 – 2857310,39 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Reconciliation — payments done after the legal deadline ONE OFF EUR – 201114,38 0,00 – 201114,38 Certification 2014 the administrative management and control strategy has revealed some weaknesses, regarding lack of control ONE OFF EUR – 269267,06 0,00 – 269267,06 Certification 2014 the results of the physical controls have not been transmitted entirely ONE OFF EUR – 50791,33 0,00 – 50791,33 Total FR: EUR – 125231479,13 – 30723,67 – 125200755,46 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Cross Compliance 2014 Deficient implementation and checks of GAEC standard Minimum soil cover — CY 2013 FLAT RATE 2,00 % EUR – 79411,08 0,00 – 79411,08 Cross Compliance 2015 Deficient implementation and checks of GAEC standard Minimum soil cover — CY 2014 FLAT RATE 2,00 % EUR – 74488,50 0,00 – 74488,50 Cross Compliance 2014 Tolerance for missing ear tags — Deficient checks of notifications of animal events — SMR 7 — CY 2013 ONE OFF EUR – 12184,35 0,00 – 12184,35 Cross Compliance 2015 Tolerance for missing ear tags — Deficient checks of notifications of animal events — SMR 7 — CY 2014 ONE OFF EUR – 6485,17 0,00 – 6485,17 Cross Compliance 2016 Tolerance for missing ear tags — Deficient checks of notifications of animal events — SMR 7 — CY 2015 ONE OFF EUR – 9995,45 0,00 – 9995,45 Cross Compliance 2014 Tolerance for missing ear tags — Deficient implementation and checks of GAEC standard Minimum soil cover — CY 2013 FLAT RATE 2,00 % EUR – 49876,47 0,00 – 49876,47 Cross Compliance 2015 Tolerance for missing ear tags — Deficient implementation and checks of GAEC standard Minimum soil cover — CY 2014 FLAT RATE 2,00 % EUR – 58781,72 0,00 – 58781,72 Cross Compliance 2014 Tolerance for missing ear tags — SMR 8 — CY 2013 FLAT RATE 2,00 % EUR – 262276,72 0,00 – 262276,72 Cross Compliance 2015 Tolerance for missing ear tags — SMR 8 — CY 2014 FLAT RATE 2,00 % EUR – 304474,57 0,00 – 304474,57 Cross Compliance 2016 Tolerance for missing ear tags — SMR 8 — CY 2015 FLAT RATE 2,00 % EUR – 363936,03 0,00 – 363936,03 Total GB: EUR – 1221910,06 0,00 – 1221910,06 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact HR Cross Compliance 2015 Deficient checks of GAEC 3 and SMR 1/SMR 2 — Deficient assessment of non-compliances with SMR 4/SMR 1 — DP — CY 2014 FLAT RATE 2,00 % EUR – 95557,12 0,00 – 95557,12 Cross Compliance 2016 Deficient checks of GAEC 3 and SMR 1/SMR 2 — Deficient assessment of non-compliances with SMR 4/SMR 1 — DP — CY 2015 FLAT RATE 2,00 % EUR – 157414,07 0,00 – 157414,07 Cross Compliance 2014 Deficient checks of GAEC 3 and SMR 1/SMR 2 — Deficient assessment of non-compliances with SMR 4/SMR 1 — Wine — CY 2015 FLAT RATE 2,00 % EUR – 698,38 0,00 – 698,38 Total HR: EUR – 253669,57 0,00 – 253669,57 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Decoupled Direct Aids 2013 Claim modification after deadline, claim year 2012, AGEA ONE OFF EUR – 28333756,03 – 49039,89 – 28284716,14 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Claim modification after deadline, claim year 2012, AGEA ONE OFF EUR – 6796684,30 – 11763,67 – 6784920,63 Decoupled Direct Aids 2013 Claim modification after deadline, claim year 2012 and 2013, ARCEA ONE OFF EUR – 1820022,16 0,00 – 1820022,16 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Claim modification after deadline, claim year 2012 and 2013, ARCEA ONE OFF EUR – 13193,05 0,00 – 13193,05 Decoupled Direct Aids 2014 Claim modification after deadline, claim year 2012 and 2013, ARCEA ONE OFF EUR – 1781890,28 – 3874,84 – 1778015,44 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Claim modification after deadline, claim year 2012 and 2013, ARCEA ONE OFF EUR – 21972,95 – 47,79 – 21925,16 Decoupled Direct Aids 2013 Claim modification after deadline, claim year 2012, OPLO ONE OFF EUR – 8590,78 – 8590,78 0,00 Cross Compliance 2014 Farmers w/ animals — Deficient checks of SMR 8 — CY 2013 ONE OFF EUR – 620,40 0,00 – 620,40 Cross Compliance 2015 Farmers w/ animals — Deficient checks of SMR 8 — CY 2014 ONE OFF EUR – 561,37 0,00 – 561,37 Cross Compliance 2014 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013 FLAT RATE 2,00 % EUR – 614763,69 – 1165,19 – 613598,50 Cross Compliance 2015 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013 FLAT RATE 2,00 % EUR – 9262,34 0,00 – 9262,34 Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 291724,22 0,00 – 291724,22 Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 832447,78 0,00 – 832447,78 Cross Compliance 2014 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 992,39 0,00 – 992,39 Cross Compliance 2014 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 4635,25 0,00 – 4635,25 Cross Compliance 2015 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 224,98 0,00 – 224,98 Cross Compliance 2015 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 1551,97 0,00 – 1551,97 Cross Compliance 2012 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013 FLAT RATE 2,00 % EUR – 6799,03 0,00 – 6799,03 Cross Compliance 2012 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013 FLAT RATE 5,00 % EUR – 1957,16 0,00 – 1957,16 Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013 FLAT RATE 2,00 % EUR – 3929,05 0,00 – 3929,05 Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2013 FLAT RATE 5,00 % EUR – 968,94 0,00 – 968,94 Decoupled Direct Aids 2013 LPIS abandoned land, claim year 2012-2014, AGEA ONE OFF EUR – 560716,80 – 970,50 – 559746,30 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS abandoned land, claim year 2012-2014, AGEA ONE OFF EUR – 13788,22 – 23,88 – 13764,34 Decoupled Direct Aids 2014 LPIS abandoned land, claim year 2012-2014, AGEA ONE OFF EUR – 550035,70 – 955,65 – 549080,05 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS abandoned land, claim year 2012-2014, AGEA ONE OFF EUR – 13664,71 – 23,77 – 13640,94 Decoupled Direct Aids 2015 LPIS abandoned land, claim year 2012-2014, AGEA ONE OFF EUR – 527012,31 – 360,05 – 526652,26 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS abandoned land, claim year 2012-2014, AGEA ONE OFF EUR – 14541,04 0,00 – 14541,04 Decoupled Direct Aids 2013 LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG ONE OFF EUR – 787121,19 – 473849,37 – 313271,82 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG ONE OFF EUR – 20729,68 – 17912,00 – 2817,68 Decoupled Direct Aids 2014 LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG ONE OFF EUR – 843819,49 – 1734,92 – 842084,57 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG ONE OFF EUR – 19396,34 – 36,52 – 19359,82 Decoupled Direct Aids 2015 LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG ONE OFF EUR – 846137,92 0,00 – 846137,92 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS abandoned land, claim year 2012-2014, AGREA, OPPAB, APPAG ONE OFF EUR – 23388,82 0,00 – 23388,82 Decoupled Direct Aids 2013 LPIS abandoned land, claim year 2012-2014, ARCEA ONE OFF EUR – 1220531,76 0,00 – 1220531,76 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS abandoned land, claim year 2012-2014, ARCEA ONE OFF EUR – 21920,94 0,00 – 21920,94 Decoupled Direct Aids 2014 LPIS abandoned land, claim year 2012-2014, ARCEA ONE OFF EUR – 1194960,01 – 2598,51 – 1192361,50 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS abandoned land, claim year 2012-2014, ARCEA ONE OFF EUR – 36509,25 – 79,37 – 36429,88 Decoupled Direct Aids 2015 LPIS abandoned land, claim year 2012-2014, ARCEA ONE OFF EUR – 1142899,71 – 1056,51 – 1141843,20 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS abandoned land, claim year 2012-2014, ARCEA ONE OFF EUR – 32810,62 – 30,33 – 32780,29 Decoupled Direct Aids 2013 LPIS abandoned land, claim year 2012-2014, ARPEA ONE OFF EUR – 26049,22 0,00 – 26049,22 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS abandoned land, claim year 2012-2014, ARPEA ONE OFF EUR – 638,50 – 10,77 – 627,73 Decoupled Direct Aids 2014 LPIS abandoned land, claim year 2012-2014, ARPEA ONE OFF EUR – 25241,29 0,00 – 25241,29 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS abandoned land, claim year 2012-2014, ARPEA ONE OFF EUR – 634,93 – 10,59 – 624,34 Decoupled Direct Aids 2015 LPIS abandoned land, claim year 2012-2014, ARPEA ONE OFF EUR – 25428,14 0,00 – 25428,14 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS abandoned land, claim year 2012-2014, ARPEA ONE OFF EUR – 693,71 0,00 – 693,71 Decoupled Direct Aids 2013 LPIS abandoned land, claim year 2012-2014, ARTEA ONE OFF EUR – 94270,59 0,00 – 94270,59 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS abandoned land, claim year 2012-2014, ARTEA ONE OFF EUR – 2325,79 0,00 – 2325,79 Decoupled Direct Aids 2014 LPIS abandoned land, claim year 2012-2014, ARTEA ONE OFF EUR – 92011,95 0,00 – 92011,95 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS abandoned land, claim year 2012-2014, ARTEA ONE OFF EUR – 2203,24 0,00 – 2203,24 Decoupled Direct Aids 2015 LPIS abandoned land, claim year 2012-2014, ARTEA ONE OFF EUR – 91098,43 0,00 – 91098,43 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS abandoned land, claim year 2012-2014, ARTEA ONE OFF EUR – 2583,30 0,00 – 2583,30 Decoupled Direct Aids 2013 LPIS abandoned land, claim year 2012-2014, AVEPA ONE OFF EUR – 3193,47 0,00 – 3193,47 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS abandoned land, claim year 2012-2014, AVEPA ONE OFF EUR – 78,20 0,00 – 78,20 Decoupled Direct Aids 2014 LPIS abandoned land, claim year 2012-2014, AVEPA ONE OFF EUR – 3164,40 0,00 – 3164,40 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS abandoned land, claim year 2012-2014, AVEPA ONE OFF EUR – 75,19 0,00 – 75,19 Decoupled Direct Aids 2015 LPIS abandoned land, claim year 2012-2014, AVEPA ONE OFF EUR – 3129,97 0,00 – 3129,97 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS abandoned land, claim year 2012-2014, AVEPA ONE OFF EUR – 89,89 0,00 – 89,89 Decoupled Direct Aids 2013 LPIS abandoned land, claim year 2012-2014, OPLO ONE OFF EUR – 1959,98 – 1959,98 0,00 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS abandoned land, claim year 2012-2014, OPLO ONE OFF EUR – 49,52 – 49,52 0,00 Decoupled Direct Aids 2014 LPIS abandoned land, claim year 2012-2014, OPLO ONE OFF EUR – 1918,62 0,00 – 1918,62 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS abandoned land, claim year 2012-2014, OPLO ONE OFF EUR – 46,88 0,00 – 46,88 Decoupled Direct Aids 2015 LPIS abandoned land, claim year 2012-2014, OPLO ONE OFF EUR – 1930,09 0,00 – 1930,09 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS abandoned land, claim year 2012-2014, OPLO ONE OFF EUR – 52,54 0,00 – 52,54 Decoupled Direct Aids 2013 LPIS overlapping area, claim years 2012-2014, AGEA ONE OFF EUR – 1989874,51 – 3444,06 – 1986430,45 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS overlapping area, claim years 2012-2014, AGEA ONE OFF EUR – 48931,70 – 84,68 – 48847,02 Decoupled Direct Aids 2014 LPIS overlapping area, claim years 2012-2014, AGEA ONE OFF EUR – 1951969,37 – 3391,41 – 1948577,96 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS overlapping area, claim years 2012-2014, AGEA ONE OFF EUR – 48493,36 – 84,25 – 48409,11 Decoupled Direct Aids 2015 LPIS overlapping area, claim years 2012-2014, AGEA ONE OFF EUR – 1870263,85 – 1277,74 – 1868986,11 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS overlapping area, claim years 2012-2014, AGEA ONE OFF EUR – 51603,34 0,00 – 51603,34 Decoupled Direct Aids 2013 LPIS overlapping area, claim years 2012-2014, AGREA ONE OFF EUR – 67947,65 – 140,14 – 67807,51 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS overlapping area, claim years 2012-2014, AGREA ONE OFF EUR – 1787,50 – 1787,50 0,00 Decoupled Direct Aids 2014 LPIS overlapping area, claim years 2012-2014, AGREA ONE OFF EUR – 73120,03 – 160,49 – 72959,54 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS overlapping area, claim years 2012-2014, AGREA ONE OFF EUR – 1659,94 – 3,64 – 1656,30 Decoupled Direct Aids 2015 LPIS overlapping area, claim years 2012-2014, AGREA ONE OFF EUR – 73604,54 0,00 – 73604,54 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS overlapping area, claim years 2012-2014, AGREA ONE OFF EUR – 2056,98 0,00 – 2056,98 Decoupled Direct Aids 2013 LPIS overlapping area, claim years 2012-2014, ARCEA ONE OFF EUR – 156729,91 0,00 – 156729,91 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS overlapping area, claim years 2012-2014, ARCEA ONE OFF EUR – 2814,91 0,00 – 2814,91 Decoupled Direct Aids 2014 LPIS overlapping area, claim years 2012-2014, ARCEA ONE OFF EUR – 153446,20 – 94398,39 – 59047,81 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS overlapping area, claim years 2012-2014, ARCEA ONE OFF EUR – 4688,19 – 1006,12 – 3682,07 Decoupled Direct Aids 2015 LPIS overlapping area, claim years 2012-2014, ARCEA ONE OFF EUR – 146761,08 – 135,67 – 146625,41 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS overlapping area, claim years 2012-2014, ARCEA ONE OFF EUR – 4213,24 – 3,89 – 4209,35 Decoupled Direct Aids 2013 LPIS overlapping area, claim years 2012-2014, ARPEA ONE OFF EUR – 156778,05 0,00 – 156778,05 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS overlapping area, claim years 2012-2014, ARPEA ONE OFF EUR – 3842,93 – 3842,93 0,00 Decoupled Direct Aids 2014 LPIS overlapping area, claim years 2012-2014, ARPEA ONE OFF EUR – 151915,49 0,00 – 151915,49 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS overlapping area, claim years 2012-2014, ARPEA ONE OFF EUR – 3821,33 – 1,02 – 3820,31 Decoupled Direct Aids 2015 LPIS overlapping area, claim years 2012-2014, ARPEA ONE OFF EUR – 153040,07 0,00 – 153040,07 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS overlapping area, claim years 2012-2014, ARPEA ONE OFF EUR – 4175,06 0,00 – 4175,06 Decoupled Direct Aids 2013 LPIS overlapping area, claim years 2012-2014, OPLO ONE OFF EUR – 114317,91 – 114317,91 0,00 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS overlapping area, claim years 2012-2014, OPLO ONE OFF EUR – 2888,33 – 2888,33 0,00 Decoupled Direct Aids 2014 LPIS overlapping area, claim years 2012-2014, OPLO ONE OFF EUR – 111904,81 0,00 – 111904,81 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS overlapping area, claim years 2012-2014, OPLO ONE OFF EUR – 2734,50 0,00 – 2734,50 Decoupled Direct Aids 2015 LPIS overlapping area, claim years 2012-2014, OPLO ONE OFF EUR – 112574,01 0,00 – 112574,01 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 LPIS overlapping area, claim years 2012-2014, OPLO ONE OFF EUR – 3064,27 0,00 – 3064,27 Decoupled Direct Aids 2013 LPIS overlapping area, claim years 2012 and 2013, ARTEA ONE OFF EUR – 271670,49 0,00 – 271670,49 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 LPIS overlapping area, claim years 2012 and 2013, ARTEA ONE OFF EUR – 7068,69 0,00 – 7068,69 Decoupled Direct Aids 2014 LPIS overlapping area, claim years 2012 and 2013, ARTEA ONE OFF EUR – 265161,50 0,00 – 265161,50 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 LPIS overlapping area, claim years 2012 and 2013, ARTEA ONE OFF EUR – 6696,23 0,00 – 6696,23 Decoupled Direct Aids 2013 Minimum size, claim year 2012-2014, AGEA ONE OFF EUR – 1019368,88 – 1764,31 – 1017604,57 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Minimum size, claim year 2012-2014, AGEA ONE OFF EUR – 25066,63 – 43,37 – 25023,26 Decoupled Direct Aids 2014 Minimum size, claim year 2012-2014, AGEA ONE OFF EUR – 999950,88 – 1737,35 – 998213,53 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Minimum size, claim year 2012-2014, AGEA ONE OFF EUR – 24842,08 – 43,15 – 24798,93 Decoupled Direct Aids 2015 Minimum size, claim year 2012-2014, AGEA ONE OFF EUR – 958094,96 – 654,56 – 957440,40 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Minimum size, claim year 2012-2014, AGEA ONE OFF EUR – 26435,26 0,00 – 26435,26 Decoupled Direct Aids 2013 Minimum size, claim year 2012-2014, AGREA ONE OFF EUR – 7378,38 – 15,22 – 7363,16 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Minimum size, claim year 2012-2014, AGREA ONE OFF EUR – 194,10 – 194,10 0,00 Decoupled Direct Aids 2014 Minimum size, claim year 2012-2014, AGREA ONE OFF EUR – 7940,06 – 17,44 – 7922,62 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Minimum size, claim year 2012-2014, AGREA ONE OFF EUR – 180,25 – 0,38 – 179,87 Decoupled Direct Aids 2015 Minimum size, claim year 2012-2014, AGREA ONE OFF EUR – 7992,67 0,00 – 7992,67 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Minimum size, claim year 2012-2014, AGREA ONE OFF EUR – 223,37 0,00 – 223,37 Decoupled Direct Aids 2013 Minimum size, claim year 2012-2014, APPAG ONE OFF EUR – 8174,58 0,00 – 8174,58 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Minimum size, claim year 2012-2014, APPAG ONE OFF EUR – 215,95 0,00 – 215,95 Decoupled Direct Aids 2014 Minimum size, claim year 2012-2014, APPAG ONE OFF EUR – 8425,65 0,00 – 8425,65 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Minimum size, claim year 2012-2014, APPAG ONE OFF EUR – 207,76 0,00 – 207,76 Decoupled Direct Aids 2015 Minimum size, claim year 2012-2014, APPAG ONE OFF EUR – 8403,16 0,00 – 8403,16 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Minimum size, claim year 2012-2014, APPAG ONE OFF EUR – 217,40 0,00 – 217,40 Decoupled Direct Aids 2013 Minimum size, claim year 2012-2014, ARCEA ONE OFF EUR – 318606,39 0,00 – 318606,39 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Minimum size, claim year 2012-2014, ARCEA ONE OFF EUR – 5722,21 0,00 – 5722,21 Decoupled Direct Aids 2014 Minimum size, claim year 2012-2014, ARCEA ONE OFF EUR – 311931,16 – 678,32 – 311252,84 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Minimum size, claim year 2012-2014, ARCEA ONE OFF EUR – 9530,35 – 20,72 – 9509,63 Decoupled Direct Aids 2015 Minimum size, claim year 2012-2014, ARCEA ONE OFF EUR – 298341,39 – 275,78 – 298065,61 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Minimum size, claim year 2012-2014, ARCEA ONE OFF EUR – 8564,85 – 7,91 – 8556,94 Decoupled Direct Aids 2013 Minimum size, claim year 2012-2014, ARPEA ONE OFF EUR – 67892,49 0,00 – 67892,49 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Minimum size, claim year 2012-2014, ARPEA ONE OFF EUR – 1664,19 – 25,74 – 1638,45 Decoupled Direct Aids 2014 Minimum size, claim year 2012-2014, ARPEA ONE OFF EUR – 65786,75 0,00 – 65786,75 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Minimum size, claim year 2012-2014, ARPEA ONE OFF EUR – 1654,81 – 27,62 – 1627,19 Decoupled Direct Aids 2015 Minimum size, claim year 2012-2014, ARPEA ONE OFF EUR – 66273,76 0,00 – 66273,76 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Minimum size, claim year 2012-2014, ARPEA ONE OFF EUR – 1808,00 0,00 – 1808,00 Decoupled Direct Aids 2013 Minimum size, claim year 2012-2014, ARTEA ONE OFF EUR – 13892,60 0,00 – 13892,60 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Minimum size, claim year 2012-2014, ARTEA ONE OFF EUR – 342,75 0,00 – 342,75 Decoupled Direct Aids 2014 Minimum size, claim year 2012-2014, ARTEA ONE OFF EUR – 13559,76 0,00 – 13559,76 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Minimum size, claim year 2012-2014, ARTEA ONE OFF EUR – 324,68 0,00 – 324,68 Decoupled Direct Aids 2015 Minimum size, claim year 2012-2014, ARTEA ONE OFF EUR – 13425,13 0,00 – 13425,13 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Minimum size, claim year 2012-2014, ARTEA ONE OFF EUR – 380,71 0,00 – 380,71 Decoupled Direct Aids 2013 Minimum size, claim year 2012-2014, AVEPA ONE OFF EUR – 27577,60 0,00 – 27577,60 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Minimum size, claim year 2012-2014, AVEPA ONE OFF EUR – 675,22 0,00 – 675,22 Decoupled Direct Aids 2014 Minimum size, claim year 2012-2014, AVEPA ONE OFF EUR – 27326,76 0,00 – 27326,76 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Minimum size, claim year 2012-2014, AVEPA ONE OFF EUR – 649,34 0,00 – 649,34 Decoupled Direct Aids 2015 Minimum size, claim year 2012-2014, AVEPA ONE OFF EUR – 27029,34 0,00 – 27029,34 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Minimum size, claim year 2012-2014, AVEPA ONE OFF EUR – 776,30 0,00 – 776,30 Decoupled Direct Aids 2013 Minimum size, claim year 2012-2014, OPPAB ONE OFF EUR – 1030,44 0,00 – 1030,44 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Minimum size, claim year 2012-2014, OPPAB ONE OFF EUR – 26,06 0,00 – 26,06 Decoupled Direct Aids 2014 Minimum size, claim year 2012-2014, OPPAB ONE OFF EUR – 1036,24 0,00 – 1036,24 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Minimum size, claim year 2012-2014, OPPAB ONE OFF EUR – 25,75 0,00 – 25,75 Decoupled Direct Aids 2015 Minimum size, claim year 2012-2014, OPPAB ONE OFF EUR – 947,09 0,00 – 947,09 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Minimum size, claim year 2012-2014, OPPAB ONE OFF EUR – 25,47 0,00 – 25,47 Decoupled Direct Aids 2013 Minimum size, claim year 2012 and 2013, OPLO ONE OFF EUR – 23625,09 – 23625,09 0,00 Other Direct Aid — Article 68-72 of Reg.73/2009 2013 Minimum size, claim year 2012 and 2013, OPLO ONE OFF EUR – 615,77 – 615,77 0,00 Decoupled Direct Aids 2014 Minimum size, claim year 2012 and 2013, OPLO ONE OFF EUR – 23126,42 0,00 – 23126,42 Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Minimum size, claim year 2012 and 2013, OPLO ONE OFF EUR – 582,99 0,00 – 582,99 Decoupled Direct Aids 2013 Retroactive recoveries, claim year 2012, ARCEA ONE OFF EUR – 807207,16 0,00 – 807207,16 Total IT: EUR – 62062317,48 – 832859,40 – 61229458,08 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LT Cross Compliance 2013 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar I — CY 2012 FLAT RATE 2,00 % EUR – 406180,41 0,00 – 406180,41 Cross Compliance 2014 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar I — CY 2013 FLAT RATE 2,00 % EUR – 439963,16 0,00 – 439963,16 Cross Compliance 2015 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar I — CY 2014 FLAT RATE 2,00 % EUR – 453630,71 0,00 – 453630,71 Total LT: EUR – 1299774,28 0,00 – 1299774,28 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LU Cross Compliance 2014 CY 2013: Weaknasses in SMR 11 and sanctioning level. ONE OFF EUR – 69984,30 – 85,03 – 69899,27 Cross Compliance 2015 CY 2014: Weaknasses in SMR 11 and sanctioning level. ONE OFF EUR – 76422,23 0,00 – 76422,23 Cross Compliance 2016 CY 2015: Weaknasses in SMR 11 and sanctioning level. ONE OFF EUR – 77038,32 0,00 – 77038,32 Total LU: EUR – 223444,85 – 85,03 – 223359,82 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact NL Fruit and Vegetables — Operational programmes incl withdrawals 2016 Weakness in a key control FLAT RATE 5,00 % EUR – 1974343,78 0,00 – 1974343,78 Fruit and Vegetables — Operational programmes incl withdrawals 2014 Weakness in one key control FLAT RATE 5,00 % EUR – 860852,99 0,00 – 860852,99 Fruit and Vegetables — Operational programmes incl withdrawals 2015 Weakness in one key control FLAT RATE 5,00 % EUR – 1984619,77 0,00 – 1984619,77 Total NL: EUR – 4819816,54 0,00 – 4819816,54 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Checks on the correctness of the calculation of the aid including application of administrative penalties ONE OFF EUR – 238400,92 0,00 – 238400,92 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Checks on the correctness of the calculation of the aid including application of administrative penalties ONE OFF EUR – 238256,80 0,00 – 238256,80 Fruit and Vegetables — Pre-recognised Producer Groups 2014 Deficiencies in the national control system as regards its key and ancillary controls FLAT RATE 25,00 % EUR – 48319598,14 – 1791,35 – 48317806,79 Fruit and Vegetables — Pre-recognised Producer Groups 2015 Deficiencies in the national control system as regards its key and ancillary controls FLAT RATE 25,00 % EUR – 26638201,22 0,00 – 26638201,22 Certification 2008 Reimbursement to the Fund part of the recovered debts ONE OFF EUR 16,95 0,00 16,95 Certification 2010 Reimbursement to the Fund part of the recovered debts ONE OFF EUR 10806,72 0,00 10806,72 Total PL: EUR – 75423633,41 – 1791,35 – 75421842,06 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Wine — Restructuring 2010 Shortcomings in ex-ante OTSC FLAT RATE 2,00 % EUR – 485,18 0,00 – 485,18 Wine — Restructuring 2011 Shortcomings in ex-ante OTSC FLAT RATE 2,00 % EUR – 3064,87 – 153,24 – 2911,63 Wine — Restructuring 2012 Shortcomings in ex-ante OTSC FLAT RATE 2,00 % EUR – 170324,30 – 930,25 – 169394,05 Wine — Restructuring 2013 Shortcomings in ex-ante OTSC FLAT RATE 2,00 % EUR – 1015606,43 0,00 – 1015606,43 Wine — Restructuring 2014 Shortcomings in ex-ante OTSC FLAT RATE 2,00 % EUR – 753322,89 0,00 – 753322,89 Wine — Restructuring 2015 Shortcomings in ex-ante OTSC FLAT RATE 2,00 % EUR – 125604,54 0,00 – 125604,54 Total PT: EUR – 2068408,21 – 1083,49 – 2067324,72 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Decoupled Direct Aids 2014 Weaknesses in the OTSC ONE OFF EUR – 11835286,14 0,00 – 11835286,14 Decoupled Direct Aids 2015 Weaknesses in the OTSC ONE OFF EUR – 3174,48 0,00 – 3174,48 Total RO: EUR – 11838460,62 0,00 – 11838460,62 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SK Other Direct Aid — Article 68-72 of Reg.73/2009 2014 Ineligible animals according to the Slovak dairy measures are considered determined and incorrect application of force majeure ONE OFF EUR – 508621,21 – 1017,24 – 507603,97 Other Direct Aid — Article 68-72 of Reg.73/2009 2015 Ineligible animals according to the Slovak dairy measures are considered determined and incorrect application of force majeure ONE OFF EUR – 833552,05 0,00 – 833552,05 Total SK: EUR – 1342173,26 – 1017,24 – 1341156,02 Currency Amount Deductions Financial Impact EUR – 288671916,05 – 867560,48 – 287804355,57

Budget Item: 6711 1.1.1.1.2.2.2.2.3.

Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BE Certification 2015 Known errors EAFRD IACS ONE OFF EUR – 248145,47 0,00 – 248145,47 Clearance of Accounts — Financial Clearance 2015 Known errors EAFRD non-IACS ONE OFF EUR – 97101,16 0,00 – 97101,16 Clearance of Accounts — Financial Clearance 2015 MLE EAFRD IACS ONE OFF EUR – 801534,18 0,00 – 801534,18 Certification 2015 MLE EAFRD non IACS ONE OFF EUR – 11819,23 0,00 – 11819,23 Total BE: EUR – 1158600,04 0,00 – 1158600,04 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact BG Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficiency in key control Sufficient quality of on-the-spot checks and deficiency in key control Adequate verification of payment claims FLAT RATE 5,00 % EUR – 1622950,13 – 13953,35 – 1608996,78 Rural Development EAFRD Investment — private beneficiaries 2014 deficiency in key control Sufficient quality of on-the-spot checks and deficiency in key control Adequate verification of payment claims FLAT RATE 5,00 % EUR – 4257763,81 – 33684,68 – 4224079,13 Rural Development EAFRD Investment — private beneficiaries 2015 deficiency in key control Sufficient quality of on-the-spot checks and deficiency in key control Adequate verification of payment claims FLAT RATE 5,00 % EUR – 5216784,13 – 225270,66 – 4991513,47 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchases FLAT RATE 5,00 % EUR – 9463,52 0,00 – 9463,52 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchases FLAT RATE 10,00 % EUR – 7640,32 0,00 – 7640,32 Rural Development EAFRD Investment — private beneficiaries 2014 deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchases FLAT RATE 5,00 % EUR – 20290,80 0,00 – 20290,80 Rural Development EAFRD Investment — private beneficiaries 2014 deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchases FLAT RATE 10,00 % EUR – 14082,10 0,00 – 14082,10 Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchases FLAT RATE 5,00 % EUR – 10814,82 0,00 – 10814,82 Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to direct purchases FLAT RATE 10,00 % EUR – 2123,56 0,00 – 2123,56 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to evaluation committee FLAT RATE 10,00 % EUR – 1339,27 0,00 – 1339,27 Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to evaluation committee FLAT RATE 10,00 % EUR – 61239,27 0,00 – 61239,27 Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control Approproate evaluation of reasonableness of costs — expenditure related to evaluation committee FLAT RATE 15,00 % EUR – 501851,89 0,00 – 501851,89 Rural Development EAFRD Investment — private beneficiaries 2014 deficinency in key control Verification of eligibility of investment. Correction of ineligible aid. ONE OFF EUR – 127056,53 0,00 – 127056,53 Rural Development EAFRD Investment — private beneficiaries 2015 deficinency in key control Verification of eligibility of investment. Correction of ineligible aid. ONE OFF EUR – 309809,43 0,00 – 309809,43 Total BG: EUR – 12163209,58 – 272908,69 – 11890300,89 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact CZ Certification 2015 Financial errors in the EAFRD Non-IACS population ONE OFF EUR – 771065,76 0,00 – 771065,76 Total CZ: EUR – 771065,76 0,00 – 771065,76 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact DE Certification 2015 Financial errors in the EAFRD Non-IACS population ONE OFF EUR – 56245,50 0,00 – 56245,50 Total DE: EUR – 56245,50 0,00 – 56245,50 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact ES Rural Development EAFRD Investment — public beneficiaries 2014 Financing of ineligible VAT FLAT RATE 100,00 % EUR – 1021311,75 0,00 – 1021311,75 Rural Development EAFRD Investment — public beneficiaries 2014 Lack of justification of winning tender selection FLAT RATE 25,00 % EUR – 7297,53 0,00 – 7297,53 Total ES: EUR – 1028609,28 0,00 – 1028609,28 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FI Cross Compliance 2013 Deficient checks for SMR 4 and animal welfare in CY 2013 Rural development FLAT RATE 2,00 % EUR – 325599,65 0,00 – 325599,65 Cross Compliance 2014 Deficient checks for SMR 4 and animal welfare in CY 2013 Rural development FLAT RATE 2,00 % EUR – 155351,64 0,00 – 155351,64 Cross Compliance 2014 weakness in animal welfare checks CY 2014 RD FLAT RATE 2,00 % EUR – 283404,93 0,00 – 283404,93 Cross Compliance 2015 weakness in animal welfare checks CY 2014 RD FLAT RATE 2,00 % EUR – 101146,89 0,00 – 101146,89 Total FI: EUR – 865503,11 0,00 – 865503,11 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact FR Clearance of Accounts — Financial Clearance 2015 Known error detected during substantive testing — test n°SIGC_09 ONE OFF EUR – 109,74 0,00 – 109,74 Clearance of Accounts — Financial Clearance 2015 Known error — test EAFRD IACS 76 ONE OFF EUR – 4,28 0,00 – 4,28 Clearance of Accounts — Financial Clearance 2015 Known error — test EAFRD NIACS_127 ONE OFF EUR – 3174,19 0,00 – 3174,19 Clearance of Accounts — Financial Clearance 2015 Most Likely Error calculated for the RDR 3 (2014-2020 program), for FY2015, EAFRD IACS. ONE OFF EUR – 43665,75 0,00 – 43665,75 Clearance of Accounts — Financial Clearance 2015 Most Likely Error — FEADER SIGC — 2014-2020 ONE OFF EUR – 13127243,30 0,00 – 13127243,30 Total FR: EUR – 13174197,26 0,00 – 13174197,26 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact GB Certification 2015 Financial errors EAFRD population ONE OFF EUR – 144040,03 0,00 – 144040,03 Clearance of Accounts — Financial Clearance 2015 Financial errors EAFRD population ONE OFF EUR – 4796,44 0,00 – 4796,44 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 212 — Not respect of the livestock density ONE OFF EUR – 311,97 0,00 – 311,97 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 212 — Not respect of the livestock density ONE OFF EUR – 16634,06 0,00 – 16634,06 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214 — Lack of Documentation concerning the on-the-spot checks (Follow up of RD2/2011/017/UK) FLAT RATE 2,00 % EUR – 2372,97 – 2372,97 0,00 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK) ONE OFF EUR – 110769,34 – 2493,67 – 108275,67 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2015 Measure 214 — Lack of follow up on results of cross-checks on livestock (Follow up of RD2/2011/017/UK) ONE OFF EUR – 344025,95 0,00 – 344025,95 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006. ONE OFF EUR – 562686,14 0,00 – 562686,14 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2015 Measure 214 — Payments claims submitted not within the relevant time-limit established in the contracts signed under programme 2000-2006. ONE OFF EUR – 271381,75 0,00 – 271381,75 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 214 — Verification of certain commitments during the on-the-spot checks — FY2013 ONE OFF EUR – 39988,91 0,00 – 39988,91 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 214 — Verification of certain commitments during the on-the-spot checks — FY2014 ONE OFF EUR – 565888,19 0,00 – 565888,19 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014) ONE OFF EUR – 1027,58 0,00 – 1027,58 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2013-2014) ONE OFF EUR – 25274,32 0,00 – 25274,32 Rural Development EAFRD (2014-2020) forestry measures 2015 Measure 221 — Amounts paid for income foregone exceeded the maximum amount allowed by the RDP (FY2015) ONE OFF EUR – 56264,65 0,00 – 56264,65 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 221 — Lack of check of eligibility conditions for the prior use of land FLAT RATE 5,00 % EUR – 3385,42 – 0,38 – 3385,04 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 221 — Lack of check of eligibility conditions for the prior use of land FLAT RATE 5,00 % EUR – 81064,20 – 223,91 – 80840,29 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2013 Measure 221 — No in-situ visits regarding planting the trees (Title II requirement) FLAT RATE 5,00 % EUR – 8949,14 0,00 – 8949,14 Rural Development EAFRD Axis 2 (2007-2013, area related measures) 2014 Measure 221 — No in-situ visits regarding planting the trees (Title II requirement) FLAT RATE 5,00 % EUR – 211518,40 0,00 – 211518,40 Total GB: EUR – 2450379,46 – 5090,93 – 2445288,53 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IE Rural Development EAFRD Axis 4 LEADER (2007-2013) 2014 weaknesses in key and ancillary controls FLAT RATE 5,00 % EUR – 4342,61 0,00 – 4342,61 Rural Development EAFRD Leader 2015 weaknesses in key and ancillary controls FLAT RATE 5,00 % EUR – 23101,13 0,00 – 23101,13 Rural Development EAFRD Leader 2016 weaknesses in key and ancillary controls FLAT RATE 5,00 % EUR – 98336,23 0,00 – 98336,23 Total IE: EUR – 125779,97 0,00 – 125779,97 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact IT Rural Development EAFRD Technical Assistance (2007-2013) 2013 Campania Region: absence of the ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015) FLAT RATE 2,00 % EUR – 11166,67 – 10455,61 – 711,06 Rural Development EAFRD Technical Assistance (2007-2013) 2014 Campania Region: absence of the ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015) FLAT RATE 2,00 % EUR – 32387,90 – 605,55 – 31782,35 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Campania Region: absence of the ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015) FLAT RATE 2,00 % EUR – 12665,03 – 274,75 – 12390,28 Rural Development EAFRD Technical Assistance (2007-2013) 2011 Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 54949,44 0,00 – 54949,44 Rural Development EAFRD Technical Assistance (2007-2013) 2013 Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 52201,97 0,00 – 52201,97 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 1373,74 0,00 – 1373,74 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2016 Campania Region — Agriconsulting contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 1373,74 0,00 – 1373,74 Rural Development EAFRD Technical Assistance (2007-2013) 2012 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 2305,14 0,00 – 2305,14 Rural Development EAFRD Technical Assistance (2007-2013) 2013 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 3959,82 0,00 – 3959,82 Rural Development EAFRD Technical Assistance (2007-2013) 2014 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 1513,87 0,00 – 1513,87 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 382,10 0,00 – 382,10 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2016 Campania Region — Spotzone contract: public procurement — deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 255,01 0,00 – 255,01 Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013 FLAT RATE 2,00 % EUR – 29480,21 0,00 – 29480,21 Cross Compliance 2014 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013 FLAT RATE 2,00 % EUR – 24874,24 0,00 – 24874,24 Cross Compliance 2015 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports — CY 2013 FLAT RATE 2,00 % EUR – 30810,51 0,00 – 30810,51 Cross Compliance 2012 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 21989,78 0,00 – 21989,78 Cross Compliance 2012 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 33052,52 0,00 – 33052,52 Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 14961,86 0,00 – 14961,86 Cross Compliance 2013 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 29996,97 0,00 – 29996,97 Cross Compliance 2014 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 11218,44 0,00 – 11218,44 Cross Compliance 2014 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 27630,58 0,00 – 27630,58 Cross Compliance 2015 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 2,00 % EUR – 3049,69 0,00 – 3049,69 Cross Compliance 2015 Farmers w/o animals outside N2K — Insufficient checks of SMR1,5 + Farmers w/ animals — Deficient checks of SMR16, limited access vet reports, tolerance for vet SMRs, deficient sanctions for SMRs16-18 — CY 2012 FLAT RATE 5,00 % EUR – 13853,16 0,00 – 13853,16 Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 FY2014 — young farmers: non-respect of 18-month rule FLAT RATE 5,00 % EUR – 1027,12 0,00 – 1027,12 Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 FY2015 — young farmers: non-respect of 18-month rule FLAT RATE 5,00 % EUR – 331985,98 0,00 – 331985,98 Rural Development EAFRD (2014-2020) Measures with flat-rate support 2016 FY2016 — young farmers: non-respect of 18-month rule FLAT RATE 5,00 % EUR – 126856,36 0,00 – 126856,36 Rural Development EAFRD (2014-2020) Measures with flat-rate support 2017 FY2017 — young farmers: non-respect of 18-month rule FLAT RATE 5,00 % EUR – 9087,54 0,00 – 9087,54 Rural Development EAFRD Technical Assistance (2007-2013) 2013 Sicily: absence of ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering) FLAT RATE 2,00 % EUR – 5824,38 – 2995,30 – 2829,08 Rural Development EAFRD Technical Assistance (2007-2013) 2014 Sicily: absence of ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering) FLAT RATE 2,00 % EUR – 17149,42 – 4505,32 – 12644,10 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Sicily: absence of ancillary control adequate audit trail for administrative checks (2 % flat-rate correction on payments between 22/06/2013 and 09/06/2015 for projects/contracts with public tendering) FLAT RATE 2,00 % EUR – 10570,48 – 6469,36 – 4101,12 Rural Development EAFRD Technical Assistance (2007-2013) 2013 Sicily: deficiency in key control evaluation of the reasonableness of costs (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering) FLAT RATE 5,00 % EUR – 25043,61 – 3091,72 – 21951,89 Rural Development EAFRD Technical Assistance (2007-2013) 2014 Sicily: deficiency in key control evaluation of the reasonableness of costs (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering) FLAT RATE 5,00 % EUR – 35827,50 – 3447,07 – 32380,43 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Sicily: deficiency in key control evaluation of the reasonableness of costs (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering) FLAT RATE 5,00 % EUR – 38552,45 0,00 – 38552,45 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2016 Sicily: deficiency in key control evaluation of the reasonableness of costs (5 % flat-rate correction on payments between 22/06/2013 and 14/10/2016 for projects/contracts without public tendering) FLAT RATE 5,00 % EUR – 41499,54 0,00 – 41499,54 Rural Development EAFRD Technical Assistance (2007-2013) 2012 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 4250,18 0,00 – 4250,18 Rural Development EAFRD Technical Assistance (2007-2013) 2013 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 19540,68 0,00 – 19540,68 Rural Development EAFRD Technical Assistance (2007-2013) 2014 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 11263,30 0,00 – 11263,30 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2015 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 16173,40 0,00 – 16173,40 Rural Development EAFRD (2014-2020) Investment — public beneficiaries 2016 Sicily Region — Pomilio Blumm contract: public procurement — failure to describe the award criteria with sufficient detail and deficient audit trail concerning the scoring given to each bid ONE OFF EUR – 8607,11 0,00 – 8607,11 Rural Development EAFRD Technical Assistance (2007-2013) 2013 Sicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operation ONE OFF EUR – 61834,52 0,00 – 61834,52 Rural Development EAFRD Technical Assistance (2007-2013) 2014 Sicily Region — Sviluppo Italia Sicilia contract: failure to check the eligibility of the costs of the operation ONE OFF EUR – 68941,41 0,00 – 68941,41 Total IT: EUR – 1249487,37 – 31844,68 – 1217642,69 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LT Cross Compliance 2012 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012 FLAT RATE 2,00 % EUR – 2462,79 0,00 – 2462,79 Cross Compliance 2013 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2012 FLAT RATE 2,00 % EUR – 72101,54 0,00 – 72101,54 Cross Compliance 2013 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013 FLAT RATE 2,00 % EUR – 837,95 0,00 – 837,95 Cross Compliance 2014 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2013 FLAT RATE 2,00 % EUR – 92752,91 0,00 – 92752,91 Cross Compliance 2014 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014 FLAT RATE 2,00 % EUR – 1734,13 0,00 – 1734,13 Cross Compliance 2015 Deficiencies in (a) scope and extent of controls, (b) application of penalties, (c) sampling and monitoring — Pillar II — CY 2014 FLAT RATE 2,00 % EUR – 90987,07 0,00 – 90987,07 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 5,00 % EUR – 1756486,46 – 37393,69 – 1719092,77 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 10,00 % EUR – 1040377,83 – 4922,34 – 1035455,49 Rural Development EAFRD Investment — private beneficiaries 2014 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 5,00 % EUR – 1517262,55 – 77625,07 – 1439637,48 Rural Development EAFRD Investment — private beneficiaries 2014 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 10,00 % EUR – 1313648,60 – 15089,25 – 1298559,35 Rural Development EAFRD Investment — private beneficiaries 2015 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 5,00 % EUR – 1402455,04 0,00 – 1402455,04 Rural Development EAFRD Investment — private beneficiaries 2015 deficiencies in verification of eligibility of the applicant and the reasonableness of costs and in the scope of OTSC FLAT RATE 10,00 % EUR – 167616,81 – 15404,74 – 152212,07 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 verification of eligibility of applicant ONE OFF EUR – 797096,99 0,00 – 797096,99 Rural Development EAFRD Investment — private beneficiaries 2014 verification of eligibility of applicant ONE OFF EUR – 1703393,84 0,00 – 1703393,84 Rural Development EAFRD (2014-2020) Measures with flat-rate support 2015 verification of eligibility of applicant ONE OFF EUR – 154047,36 0,00 – 154047,36 Rural Development EAFRD Investment — public beneficiaries 2014 verification of eligibility of investment ONE OFF EUR – 43755,49 0,00 – 43755,49 Total LT: EUR – 10157017,36 – 150435,09 – 10006582,27 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LU Cross Compliance 2014 CY 2013: Weaknasses in SMR 11 and sanctioning level. ONE OFF EUR – 7338,14 0,00 – 7338,14 Cross Compliance 2015 CY 2014: Weaknasses in SMR 11 and sanctioning level. ONE OFF EUR – 1225,38 0,00 – 1225,38 Cross Compliance 2016 CY 2015: Weaknasses in SMR 11 and sanctioning level. ONE OFF EUR – 2,82 0,00 – 2,82 Total LU: EUR – 8566,34 0,00 – 8566,34 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact LV Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Insufficient implementation of sanctions + SME check ONE OFF EUR – 213592,44 0,00 – 213592,44 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Insufficient implementation of sanctions + SME check ONE OFF EUR – 114193,83 0,00 – 114193,83 Rural Development EAFRD Investment — private beneficiaries 2014 SME check insufficient — headcount ONE OFF EUR – 296320,75 0,00 – 296320,75 Total LV: EUR – 624107,02 0,00 – 624107,02 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PL Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE 14,51 % EUR – 3327453,25 – 1011804,53 – 2315648,72 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE 14,51 % EUR – 10133272,65 – 3001697,73 – 7131574,92 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE 17,07 % EUR – 35693490,85 – 8987525,67 – 26705965,18 Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 Non-deduction of unclaimed statutory pension (Finding 1.) ESTIMATED BY PERCENTAGE 17,07 % EUR – 11900888,18 0,00 – 11900888,18 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2012 Non-verification of voting rights on the second level (Finding 3) FLAT RATE 5,00 % EUR – 130548,63 0,00 – 130548,63 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Non-verification of voting rights on the second level (Finding 3) FLAT RATE 5,00 % EUR – 1217145,33 – 7306,66 – 1209838,67 Rural Development EAFRD Axis 1 — Measures with flat rate support 2014 Non-verification of voting rights on the second level (Finding 3) FLAT RATE 5,00 % EUR – 1170840,37 0,00 – 1170840,37 Rural Development EAFRD Axis 1 — Measures with flat rate support 2015 Non-verification of voting rights on the second level (Finding 3) FLAT RATE 5,00 % EUR – 1585921,87 0,00 – 1585921,87 Rural Development EAFRD Axis 1 — Measures with flat rate support (2007-2013) 2013 Creation of artificial conditions (Finding 2) ONE OFF EUR – 146133,24 0,00 – 146133,24 Certification 2015 Financial errors in the EAFRD Non-IACS population ONE OFF EUR – 107758,42 0,00 – 107758,42 Rural Development EAFRD (2014-2020) Measures with flat-rate support 2016 Non-verification of voting rights in the second level FLAT RATE 5,00 % EUR – 446416,62 0,00 – 446416,62 Total PL: EUR – 65859869,41 – 13008334,59 – 52851534,82 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact PT Rural Development EAFRD Investment — private beneficiaries 2015 Non eligible beneficiaries — semi large enterprises — Registered as irregularities ONE OFF EUR – 45116,66 0,00 – 45116,66 Rural Development EAFRD Investment — private beneficiaries 2014 Non eligible beneficiaries — semi large enterprises — Registered as irregularities ONE OFF EUR – 114524,57 – 471,23 – 114053,34 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2013 Non eligible beneficiaries — Semi Large Enterprises — Registered as irregularities ONE OFF EUR – 672906,57 – 13458,13 – 659448,44 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2011 Non eligible beneficiary — Semi Large Enterprise — Registered as irregularities ONE OFF EUR – 199422,47 – 3988,45 – 195434,02 Rural Development EAFRD Axis 1+3 — Investment orientated measures (2007-2013) 2012 Non eligible beneficiary — Semi Large Enterprises — Registered as irregularities ONE OFF EUR – 372136,66 – 5464,68 – 366671,98 Total PT: EUR – 1404106,93 – 23382,49 – 1380724,44 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact RO Certification 2013 EAFRD IACS: MLE ONE OFF EUR – 7649254,28 0,00 – 7649254,28 Certification 2013 EAFRD non-IACS: Most Likely Error ONE OFF EUR – 17157152,02 – 2791049,08 – 14366102,94 Total RO: EUR – 24806406,30 – 2791049,08 – 22015357,22 Member State Measure FY Reason Type Correction % Currency Amount Deductions Financial Impact SE Certification 2015 EAFRD FY2015 Financial errors in EAFRD non-IACS ONE OFF EUR – 103755,53 – 31929,31 – 71826,22 Total SE: EUR – 103755,53 – 31929,31 – 71826,22 Currency Amount Deductions Financial Impact EUR – 136006906,22 – 16314974,86 – 119691931,36

Versions

1. 2017-11-08

Cited by

• Opinion of Advocate General Saugmandsgaard Øe delivered on 3 September 2020 Case C‑404/19 P French Republic v European Commission Opinion · Grade B

  By the present appeal, the French Republic seeks the partial setting-aside of the judgment of the General Court of the European Union of 12 March 2019, France v Commission, by which the General Court dismissed the action brought by that Member State against Commission Implementing Decision (EU) 2017/2014. By that decision, the Commission, inter alia, imposed on the French Republic a 100% flat-rate financial correction in respect of the area-related direct aid paid in Upper Corsica for the claim years 2013 and 2014, on account of grave deficiencies identified in the system for control of the ai

• Opinion of Advocate General Saugmandsgaard Øe delivered on 3 September 2020 Case C‑404/19 P French Republic v European Commission Opinion · Grade B

  In light of the foregoing considerations, I propose that the Court: set aside in part the judgment of the General Court of the European Union of 12 March 2019, France v Commission, T‑26/18, not published, EU:T:2019:153, in so far as it rejected the French Republic’s claim for annulment, on the ground of infringement of the principle of proportionality, of Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricult

• Judgment of the General Court of 17 December 2019 — Poland v Commission (Case T-21/18) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from financingFruit and vegetable sectorsAid to producer groupsExpenditure incurred by PolandDeficiencies in key and secondary controlsVerification of recognition plans and recognition criteriaChecks on applications for aidEligibility of producer groupsEconomic consistencyNecessity and eligibility for financingReasonableness of the expenditureSystemic deficienciesRisk to EAGFCorrective measuresFlat-rate corrections of 25 %2020/C 54/50Language of the case: Polish Applicant: Republic of Poland (represented by: B. Majczyna, M. Pawlicka and D. Krawczyk, acting as

• Appeal brought on 25 February by the Hellenic Republic against the judgment of the General Court (Fourth Chamber) delivered on 19 December 2019 in Case T-14/18, Hellenic Republic v European Commission. (Case C-106/20 P) Notice · Grade B

  2020/C 161/50Language of the case: Greek Appellant: Hellenic Republic (represented by: E. Tsaousi, E. Leftheriotou and A. Vasilopoulou) Other party: European Commission The appellant claims that the appeal should be upheld and that the judgment under appeal of 19 December 2019, in Case T-14/18, by which the General Court of the European Union dismissed the action brought by the Hellenic Republic on 16 January 2018 for annulment of Commission Implementing Decision (EU) 2017/2014 of 8 November 2017, should be set aside in so far as that Commission Implementing Decision excludes from European Uni

• Judgment of the General Court (Second Chamber) of 22 January 2020 –Lithuania v Commission (Case T‑19/18) Judgment · Grade B

  Re: Application under Article 263 TFEU seeking annulment of Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (OJ 2017, L 292, p. 61), in so far as it provides for the imposition on the Republic of Lithuania of a financial correction of EUR 9745 705.88 regarding expenditure connected with EAFRD and a financial correction of EUR 546 351.91 regarding expenditure conne

• Judgment of the Court (Fourth Chamber) 17 December 2020 Judgment · Grade B

  By its appeal, the French Republic asks the Court to set aside the judgment of the General Court of the European Union of 12 March 2019, France v Commission (T‑26/18, not published, EU:T:2019:153) (the judgment under appeal), by which the General Court dismissed its action under Article 263 TFEU seeking the partial annulment of Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Developm

• Judgment of the Court (Fourth Chamber) 17 December 2020 Judgment · Grade B

  Sets aside the judgment of the General Court of the European Union of 12 March 2019, France v Commission (T‑26/18, not published, EU:T:2019:153), first, in so far as the General Court dismissed the action of the French Republic concerning Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) in so far as, under the ground entitled Control system gravely deficient, Corsi

• Judgment of the Court (Fourth Chamber) 17 December 2020 Judgment · Grade B

  Annuls Implementing Decision 2017/2014 in so far as, under the ground entitled Control system gravely deficient, Corsica, it imposed on the French Republic flat-rate corrections at a rate of 100% on area-related direct aid granted in Upper Corsica for the 2013 and 2014 claim years on the basis of deficiencies in the system for the control of area-related aid in Upper Corsica;

• Appeal brought on 27 March 2020 by the Republic of Lithuania against the judgment delivered by the General Court (Second Chamber) on 22 January 2020 in Case T-19/18 Lithuania v Commission (Case C-153/20 P) Notice · Grade B

  set aside the judgment of the General Court of 22 January 2020 in Case T-19/18 Lithuania v Commission, EU:T:2020:4, by which it dismissed the Republic of Lithuanian’s action of 19 January 2018 for annulment of Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD);

• Appeal brought on 27 March 2020 by the Republic of Lithuania against the judgment delivered by the General Court (Second Chamber) on 22 January 2020 in Case T-19/18 Lithuania v Commission (Case C-153/20 P) Notice · Grade B

  refer the case back to the General Court or itself decide the case on the grounds set out in the appeal and give final judgment on the annulment of Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD);

• Judgment of the General Court (Second Chamber) of 19 December 2019 –Bulgaria v Commission (Case T‑22/18) Judgment · Grade B

  Re: Application under Article 263 TFEU seeking the partial annulment of Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (OJ 2017 L 292, p. 61). Operative part The Court:

• Judgment of the General Court of 12 March 2019 — France v Commission (Case T-26/18) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from financingExpenditure incurred by FranceOne-off and flat-rate financial correctionsArea-related aid schemeLand Parcel Identification SystemDetermination of eligible areasMaintenance of agricultural land in good agricultural and environmental conditionLandscape featuresGrazable heathlandNational monitoring system based on a non-compliant definition of eligible areasProportionalityObligation to state reasonsConformity ClearanceMost likely errorError of law2019/C 148/47Language of the case: French Applicant: French Republic (represented by: F. Alabrune, D. C

• Action brought on 19 January 2018 — Poland v Commission (Case T-21/18) Notice · Grade B

  annul Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2017) 7263) (OJ 2017 L 292, p. 61), in so far as it excludes from EU financing the net amounts of EUR 48317806,79 and EUR 26638201,22 in expenditure incurred by the payment agency accredited by the Republic of Poland;

• Judgment of the General Court (Fourth Chamber) of 19 December 2019 –Greece v Commission (Case T‑14/18) Judgment · Grade B

  Re: Application based on Article 263 TFEU seeking the annulment of Commission Implementing Decision (EU) 2017/2014 of 8 November 2017, excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (OJ 2017 L 292, p. 61) in so far as it concerns the Hellenic Republic. Operative part The Court:

• Action brought on 28 January 2022 — Hungary v Commission (Case T-57/22) Notice · Grade B

  annul Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD), in so far as it relates to Hungary and excludes from European Union financing the financial assistance established for the financial year 2018-2019 in relation to the deficiencies in the functioning of the key controls checks to establish the access to the aid claimed and correct calculation of the aid includi

• Action brought on 19 January 2018 — Bulgaria v Commission (Case T-22/18) Notice · Grade B

  annul Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) (notified under document C(2017) 7263), in so far as concerns budget item 6711, which excludes from financing by the European Commission, under the European Agricultural Fund for Rural Development (EAFRD), certain expenses of the Republic of Bulgaria in the amount of EUR 11685774,48, with a financial impact of

• Judgment of the General Court of 22 January 2020 — Lithuania v Commission (Case T-19/18) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from financingExpenditure incurred by LithuaniaOne-off and flat-rate financial correctionsRural developmentCross-compliance control systemAdministrative controlOn-the-spot checkQuality of the checksQuality of the applicantsArtificial conditionsReasonableness of the costsExpenditure incurred through projectsRisk analysisRisk factorsTolerance regarding penalties which is not provided for under EU legislationAssessment and penalty system which is too lenientAnnual statistical control data2020/C 77/60Language of the case: Lithuanian Applicant: Republic of Lithuan

• Judgment of the General Court of 19 December 2019 — Greece v Commission (Case T-14/18) Notice · Grade B

  EAGF and EAFRDExpenditure excluded from financingDecoupled direct aidFlat-rate financial correctionArticle 52 of Regulation (EU) No 1306/2013Article 12 of Delegated Regulation (EU) No 907/2014Obligation to state reasonsAssessment of the damageProportionality2020/C 61/28Language of the case: Greek Applicant: Hellenic Republic (represented by: G. Kanellopoulos, E. Leftheriotou and A. Vasilopoulou, acting as Agents) Defendant: European Commission (represented by: D. Triantafyllou and D. Bianchi, acting as Agents) Application on the basis of Article 263 TFEU seeking the annulment of Commission Imp

• Judgment of the Court (Fourth Chamber) of 17 December 2020 — French Republic v European Commission (Case C-404/19 P) Notice · Grade B

  AppealEuropean Agricultural Guarantee Fund (EAGF) and European Agricultural Fund for Rural Development (EAFRD)Implementing Decision (EU) 2017/2014Expenditure excluded from EU financingExpenditure incurred by the French Republic100 % flat-rate correctionProportionalityEuropean Commission Guidelines on the calculation of the financial corrections in the framework of the conformity and financial clearance of accounts procedures2021/C 53/11Language of the case: French Appellant: French Republic (represented by: A.-L. Desjonquères, C. Mosser and D. Colas, acting as Agents) Other party to the procee

• Judgment of the Court (Fourth Chamber) of 17 December 2020 — French Republic v European Commission (Case C-404/19 P) Notice · Grade B

  Sets aside the judgment of the General Court of the European Union of 12 March 2019, France v Commission (T-26/18, not published, EU:T:2019:153), first, in so far as the General Court dismissed the action of the French Republic concerning Commission Implementing Decision (EU) 2017/2014 of 8 November 2017 excluding from European Union financing certain expenditure incurred by the Member States under the European Agricultural Guarantee Fund (EAGF) and under the European Agricultural Fund for Rural Development (EAFRD) in so far as, under the ground entitled Control system gravely deficient, Corsi